17 November 2014
We have paid Rs. 32000/- for Website Maintenance to M/S. Web Studio. TDS is deducted @2% considering the same being in contact nature.
Kindly guide me whether the same is liable to be deducted @10% considering the same being rendering of professional or technical services???
18 November 2014
But if we consider the definition of Professional & Technical Services, then the services rendered by Web Studio does not fall in the Professional & Technical Services likewise " Director Remuneration " as TDS is deducted under Section 192 and not under 194j.